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JAKARTA - Minister of Cooperatives and SMEs (Menkop UKM) Teten Masduki received a number of recommendations from the Indonesian Accounting Association (IAI) regarding efforts to build standardization of cooperative accounting and the Financial Reporting System of Savings and Loans Cooperatives (KSP).

"I am very happy to get the recommendations needed to build KSP accountability. The extraordinary appreciation to IAI. I feel really helped by this collaboration. Our intention is to tidy up KSP so that it can make better cooperatives," said Minister Teten in a written statement in Jakarta, on Wednesday, September 13.

Menteri Teten menyebut, rekomendasi yang disampaikan IAI adalah mengenai Sistem Pelaporan KSP. Sistem Pelaporan tersebut terdiri dari, standardisasi pelaporan untuk pengawasan (special curposes reporting) dan standardisasi penyusunan laporan keuangan (general curposes reporting).

"With the implementation of standardization, governance and reporting at KSP are needed to encourage KSP to be equivalent to other financial institutions. Therefore, KSP is asked not to implement its own reporting system, but must refer to applicable standards," he said.

Teten said, the Standard for Financial Accounting for Private Entities (SAK EP) which replaces the SAK of Public Accountability Without Accountability (SAK ETAP) will soon take effect from the financial year January 1, 2025.

Therefore, he reminded all KSPs to prepare themselves early and immediately socialize changes in the use of EP SAK to the community.

"This reporting standard is very necessary for the purposes of KSP supervision. The recommendations submitted will be input for the preparation of ministerial regulations," said Teten.

Meanwhile, Chairman of the IAI National Management Board Ardan Adipandana said that the recommendations for KSP Governance Regulations would regulate institutions, funding, and distribution. The institution includes the preparation of AD / ART / management, to regulating the term of office of the management.

Funding itself regulates the limitation of loan interest and non-LK funding sources.

The distribution regulates the mechanism for the distribution of credit to the preparation of customer information systems.

Meanwhile, the Recommendation of Reporting Regulations in the Context of Supervision concerns the profile of cooperatives, up to all detailed records of the KSP financial management system, including assets, liabilities, equity, income, remaining business results, and others.

"The governance and reporting system can be input capital in the revision of the Regulation of the Minister of Cooperatives and SMEs Number 23 of 2015 as a guideline for accounting for KSP in accordance with the SAK EP January 1, 2025," he concluded.


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